This opinion cited by 2 cases:

Estate of Opal v. Commissioner , 54 T.C. 154 ( 1970 )

• United States Tax Court |   Thursday, February 5, 1970 |   Cited 0 times

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Estate of Siegel v. Commissioner , 67 T.C. 662 ( 1977 )

• United States Tax Court |   Wednesday, January 12, 1977 |   Cited 0 times

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